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问题 单项选择题

甲公司对投资性房地产一直采用成本模式进行后续计量。2011年1月1日，由于房地产交易市场逐渐成熟，已满足采用公允价值模式进行计量的条件，甲公司决定对投资性房地产从成本模式转换为公允价值模式计量，甲公司的投资性房地产为一出租的办公楼，该大楼原价5000万元，已计提折旧2000万元(同税法折旧)，计提减值准备200万元，当日该大楼的公允价值为5800万元，甲公司适用的所得税税率为25%，采用资产负债表债务法核算。甲公司按净利润的10%计提盈余公积。甲公司因该项投资性房地产从成本模式转换为公允价值模式计量对未分配利润的影响为( )万元。

A．2025
B．2250
C．2700
D．3000

答案

参考答案：A

解析： 甲公司因该项投资性房地产从成本模式转换为公允价值模式计量对未分配利润的影响额=[5800-(5000-2000-200)]×(1-25%)×(1-10%)=2025(万元)

单项选择题

The girls in this sixth grade class in East Palo Alto, California, all have the same access to computers as boys. But researchers say, by the time they get to high school, they are victims of what the researchers call a major new gender (性别) gap in technology. Janice Weinman of the American Association of University Women says, "Girls tend to be less comfortable than boys with the computer. They use it more for word processing rather than for problem solving, rather than to discover new ways in which to understand information."

According to the passage, girls are victims of the gender gap in technology because ______.
A. they can not discover new ways to use computers
B. they have the same access to computers as boys
C. they are likely to be less comfortable with computers
D. they can only use computers for word processing

After re-examining a thousand studies, the American Association of University Women researchers found that girls make up only a small percentage of students in computer science classes. Girls consistently rate themselves significantly lower than boys in their ability and confidence in using computers. And they use computers less often than boys outside the classroom.An instructor of a computer lab says he’s already noticed some differences. Charles Cheadle of Cesar Chavez School says, "Boys are not so afraid they might do something that will harm the computer, whereas girls are afraid they might break it somehow."
Six years ago, the software company Purple Moon noticed that girls’ computer usage was falling behind boys. Karen Gould says, "The number one reason girls told us they don’t like computer games is not that they’re too violent, or too competitive. Girls just said they’re incredibly boring."
Purple Moon says it found what girls want, characters they can relate to and story lines relative to what’s going on in their own lives. Karen Gould of Purple Moon Software says, "What we definitely found from girls is that there is no intrinsic (固有的) reason why they wouldn’t want to play on a computer; it was just a content thing."
The sponsor of the study says it all boils down to this: the technology gender gap that separates the girls from the boys must be closed if women are to compete effectively with men in the 21st century.
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单项选择题

患者，女，80岁。全身水肿，气急，BP190/90mmHg，HR60次/分。给予口服利尿剂和降压药并监测尿量，正常成人24h尿量是（）

A.2000～2500ml

B.800～1500ml

C.1500～2500ml

D.1000～2000ml

E.800～1000ml
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